HC Deb 03 May 1956 vol 552 c582
31. Mr. G. M. Thomson

asked the Chancellor of the Exchequer if he will take steps to ensure that, where business undertakings make grants to their employees for private school fees, such grants shall be subject to Income Tax, payable by the recipient.

Mr. H. Brooke

The application of the law to particular cases depends upon the precise facts, but I am advised that such grants are normally assessable to tax as emoluments of the employee.